International Taxation In A Nutshell

Author: Richard L. Doernberg
Publisher: West Academic
Size: 51.88 MB
Format: PDF, Mobi
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Offers a concise exposition of the United States tax laws involved in international business and investment transactions.

International Taxation In A Nutshell

Author: Mindy Herzfeld
Publisher: West Academic Publishing
ISBN: 9781684673469
Size: 42.15 MB
Format: PDF, ePub
View: 3752
This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, including interpretive regulatory guidance. It also includes discussion of interaction between U.S. tax rules and global tax changes brought about by recent OECD developments as they affect U.S. taxpayers. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been altered by recent U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. The authors' careers span both the academic and private sectors, and they have used their experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts.

The International Taxation System

Author: Andrew Lymer
Publisher: Springer Science & Business Media
ISBN: 1461510716
Size: 70.18 MB
Format: PDF, Kindle
View: 7576
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

Studies In International Taxation

Author: Alberto Giovannini
Publisher: University of Chicago Press
ISBN: 9780226297033
Size: 18.17 MB
Format: PDF, Mobi
View: 299
As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.

Essays In International Taxation 1976

Author: United States. Department of the Treasury
Size: 67.90 MB
Format: PDF, ePub, Docs
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The essays analyse the interactions between tax law and tax policy. The analyses evaluate changes which presuppose the foreign tax credit mechanism, the separate taxation of corporations and their shareholders, and other basic elements in US taxation of foreign income.

International Taxation In America

Author: Brian Dooley
Publisher: AuthorHouse
ISBN: 9781456736385
Size: 72.14 MB
Format: PDF, Docs
View: 4639
International Taxation in America presents the most complete and indispensible guide to international taxation available in todays market. Author Brian Dooley, CPA, is a seasoned tax researcher and specialist in international tax and is among the very few experts who have experienced hundreds of international tax audits without a loss. Covering international taxation for businesses, the taxation of shareholders of foreign corporations, foreign tax credits, cross-border estate planning, and much more, Dooley offers meticulous research and clear explanations of hundreds of international tax-related issues. Whether the subject is tax haven corporations and trusts, reducing taxes through tax treaties, learning how Americans are taxed abroad, or estate planning for multi-national families, Dooley explains the subject in thorough and clear language. International Taxation in America provides valuable lessons for your enrichment, including useful links to help guide you online. Youll receive the level of information and expertise required to avoid mistakes and IRS scrutiny.

Reform Of U S International Taxation

Author: Jane G. Gravelle
Publisher: DIANE Publishing
ISBN: 1437980899
Size: 16.70 MB
Format: PDF, ePub, Docs
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Is the current U.S. tax system for taxing U.S. international business the appropriate one for the modern era of globalized business operations, or should its basic structure be reformed? Contents of this report: The Current System and Possible Revisions; Neutrality, Efficiency, and Competitiveness; Assessing the Existing Tax System; Territorial Taxation: The Dividend Exemption Proposal; A Residence-Based System in Practice; President Obama's Proposals to Restrict Deferral and Cross-Crediting; Tax Havens: Issues and Policy Options; General Reforms of the Corporate Tax and Implications for International Tax Treatment. Charts and tables. This is a print on demand edition of an important, hard-to-find publication.

International Tax Policy

Author: Tsilly Dagan
Publisher: Cambridge University Press
ISBN: 1107112109
Size: 44.93 MB
Format: PDF, Docs
View: 4563
Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.

International Taxation Of Trust Income

Author: Mark Brabazon
Publisher: Cambridge University Press
ISBN: 1108492258
Size: 34.89 MB
Format: PDF, Docs
View: 1632
This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.